13 codes
HSN codeDescriptionGST rate
- 2201Waters, including Natural or Artificial Mineral Waters (unsweetened)5%
- 22019010Ice and snow5%
- 2202Carbonated beverages of fruit drink or carbonated beverages with fruit juice40%
- 220210All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured40%
- 22029100Other non-alcoholic beverages [other than those specified in Schedule I of this notification]40%
- 220299Plant-based milk drinks, ready for direct consumption as5%
- 22029910Soya milk drinks, whether or not sweetened or flavoured5%
- 22029920Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]5%
- 22029930Beverages containing milk5%
- 22029990Caffeinated Beverages40%
- 2207Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)5% · varies
- 22071012Spirits for industrial use18%
- 2209Vinegar and substitutes for vinegar obtained from acetic acid18%